Social security tax
Are there social security/social insurance
taxes1 in Turkey? If
so, what are the rates for employers and employees?
Employer and employee
| Type of
insurance |
Paid by
employer |
Paid by
employee |
Total |
| Short-term social
security contributions |
2.0% |
0.0% |
2.0% |
| Disability, old age,
death |
11.0% |
9.0% |
20.0% |
| General health
insurance |
7.5% |
5.0% |
12.5% |
| Unemployment |
2.0% |
1.0% |
3.0% |
| Total |
22.5% |
15.0% |
37.5% |
All employees, including foreign nationals, are subject to
compulsory social security. Only the application of unemployment
insurance is exceptional for a foreigner, depending on the
existence of reciprocal provisions between his/her home country and
Turkey. On the other hand, in the case where an assignee remains in
the social security system in the home country and substantiates
his/her social security coverage through a document received from
the competent authority in his/her home country,
